Artículo 6.9.3. IFRS 9 Paragraph 6.9.3

The requirements in paragraphs 6.8.4⁠–⁠6.8.8 may cease to apply at different times. Therefore, in applying paragraph 6.9.1 , an entity may be required to amend the formal designation of its hedging relationships at different times, or may be required to amend the formal designation of a hedging relationship more than once. When, and only when, such a change is made to the hedge designation, an entity shall apply paragraphs 6.9.7⁠–⁠6.9.12 as applicable. An entity also shall apply paragraph 6.5.8 (for a fair value hedge) or paragraph 6.5.11 (for a cash flow hedge) to account for any changes in the fair value of the hedged item or the hedging instrument. [ Refer: Basis for Conclusions paragraph BC6.614 ]